https://www.taxtmi.com/caselaws?id=793525 No breach of Regulations 10(d) or 10(e) of the Customs Brokers Licensing Regulations, 2018 was established where the Tribunal, as final fact-finder, held that the Revenue failed to prove that the Customs Broker did not advise compliance with law or participated in preventing proper examination of goods. The Tribunal also found no material showing advice for only partial examination, and the High Court held those factual findings were not shown to be perverse, contrary to record, or based on omission of material evidence. On that basis, the revocation of licence and forfeiture of the security deposit remained set aside, and no substantial question of law arose. en-us Thu, 11 Jun 2026 00:00:00 +0530 Thu, 18 Jun 2026 08:45:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793525 No breach of Regulations 10(d) or 10(e) of the Customs Brokers Licensing Regulations, 2018 was established where the Tribunal, as final fact-finder, held that the Revenue failed to prove that the Customs Broker did not advise compliance with law or participated in preventing proper examination of goods. The Tribunal also found no material showing advice for only partial examination, and the High Court held those factual findings were not shown to be perverse, contrary to record, or based on omission of material evidence. On that basis, the revocation of licence and forfeiture of the security deposit remained set aside, and no substantial question of law arose. Case-Laws Customs Thu, 11 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793525